A transistor, such as MUGFET transistor (multiple gate field effect transistor), comprises a source region, a drain region, a gate and a channel region between the source region and the drain region. MUGFETS often include more than one gate into a single device. In some MUGFETs multiple gates are controlled by a single gate electrode, wherein multiple gate surfaces act electrically as a single gate, or by independent gate electrodes. The gate controls the channel region to operate the transistor. The gate is formed around one or more surfaces of the channel region, which provides the gate with increased control over the channel region.